Authors:

A.A. Gede Raka Plasa Negara, I.D.G. Dharma Suputra

Abstract:

“ABSTRACT Tax planning and the deferred tax expense is an approach that can be used to detect the presence of earnings management practices. The purpose of this study to examine the effect of tax planning and the deferred tax expense on earnings management (Case Study at Manufacturing Companies Listed in Indonesia Stock Exchange). Samples are taken as much as 38 manufacturing companies which listed in Indonesia Stock Exchange in 2013 until 2015. The research method used is non-probability sampling methods, particularly purposive sampling. The analysis technique used is descriptive statistics and logistic regression method. Based on the analysis found that the tax planning positive effect on earnings management and the deferred tax expense positively affects the probability of earning management company.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-28499

Published

2017-08-31

How To Cite

NEGARA, A.A. Gede Raka Plasa; SUPUTRA, I.D.G. Dharma. PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 20, n. 3, p. 2045-2072, aug. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-28499. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 20 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License